Main Street Tax Certainty Act
Sponsored By: Representative Smucker
Introduced
Summary
This bill would permanently preserve the qualified business income (QBI) deduction by removing the sunset provision in Internal Revenue Code section 199A.
Show full summary
The change would apply to taxable years beginning after December 31, 2025, so the deduction would be available for 2026 and later tax years. It achieves this by striking subsection (i) of section 199A and setting that effective date. Taxpayers with qualified business income would continue to claim the QBI deduction under the existing Section 199A rules for those years.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Permanent pass-through business deduction
If enacted, the bill would make the qualified business income (QBI) deduction for pass-through businesses permanent. It would strike the rule that would have let the deduction expire. This would apply to taxable years beginning after December 31, 2025. Owners of sole proprietorships, partnerships, S corporation shareholders, and certain trusts and estates would continue to be able to claim the same deduction under the current rules.
Sponsors & CoSponsors
Sponsor
Smucker
PA • R
Cosponsors
Kelly (PA)
PA • R
Sponsored 1/23/2025
LaHood
IL • R
Sponsored 1/23/2025
Van Duyne
TX • R
Sponsored 1/23/2025
Buchanan
FL • R
Sponsored 1/23/2025
Miller (WV)
WV • R
Sponsored 1/23/2025
Feenstra
IA • R
Sponsored 1/23/2025
Murphy
NC • R
Sponsored 1/23/2025
Stauber
MN • R
Sponsored 1/23/2025
Joyce (PA)
PA • R
Sponsored 1/23/2025
Bost
IL • R
Sponsored 1/23/2025
Crenshaw
TX • R
Sponsored 1/23/2025
Meuser
PA • R
Sponsored 1/23/2025
Ellzey
TX • R
Sponsored 1/23/2025
Weber (TX)
TX • R
Sponsored 1/23/2025
Salazar
FL • R
Sponsored 1/23/2025
Clyde
GA • R
Sponsored 1/23/2025
Fitzgerald
WI • R
Sponsored 1/23/2025
Rouzer
NC • R
Sponsored 1/23/2025
Cammack
FL • R
Sponsored 1/23/2025
Finstad
MN • R
Sponsored 1/23/2025
Carter (GA)
GA • R
Sponsored 1/23/2025
Ciscomani
AZ • R
Sponsored 1/23/2025
Cline
VA • R
Sponsored 1/23/2025
Fong
CA • R
Sponsored 1/23/2025
Smith (NE)
NE • R
Sponsored 1/23/2025
Rulli
OH • R
Sponsored 1/23/2025
Moolenaar
MI • R
Sponsored 1/23/2025
Foxx
NC • R
Sponsored 1/23/2025
Lawler
NY • R
Sponsored 1/23/2025
Green (TN)
TN • R
Sponsored 1/23/2025
Rogers (KY)
KY • R
Sponsored 1/23/2025
Bice
OK • R
Sponsored 1/23/2025
Strong
AL • R
Sponsored 1/23/2025
Guest
MS • R
Sponsored 1/23/2025
Hudson
NC • R
Sponsored 1/23/2025
Kean
NJ • R
Sponsored 1/23/2025
Rogers (AL)
AL • R
Sponsored 1/23/2025
Nunn (IA)
IA • R
Sponsored 1/23/2025
Moran
TX • R
Sponsored 1/23/2025
Fallon
TX • R
Sponsored 1/23/2025
Edwards
NC • R
Sponsored 1/23/2025
Moore (WV)
WV • R
Sponsored 1/23/2025
Rutherford
FL • R
Sponsored 1/23/2025
Hern (OK)
OK • R
Sponsored 1/23/2025
Estes
KS • R
Sponsored 1/23/2025
Gottheimer
NJ • D
Sponsored 1/23/2025
Moore (UT)
UT • R
Sponsored 1/23/2025
Kustoff
TN • R
Sponsored 1/23/2025
Grothman
WI • R
Sponsored 1/23/2025
Van Orden
WI • R
Sponsored 1/23/2025
Fitzpatrick
PA • R
Sponsored 1/23/2025
Baird
IN • R
Sponsored 1/23/2025
Fleischmann
TN • R
Sponsored 1/23/2025
Carey
OH • R
Sponsored 1/23/2025
Griffith
VA • R
Sponsored 1/23/2025
Sessions
TX • R
Sponsored 1/23/2025
Webster (FL)
FL • R
Sponsored 1/23/2025
Kim
CA • R
Sponsored 1/23/2025
LaLota
NY • R
Sponsored 1/23/2025
Wilson (SC)
SC • R
Sponsored 1/23/2025
Zinke
MT • R
Sponsored 1/23/2025
Wagner
MO • R
Sponsored 1/23/2025
Scott, Austin
GA • R
Sponsored 1/23/2025
Alford
MO • R
Sponsored 1/23/2025
Fulcher
ID • R
Sponsored 1/23/2025
Balderson
OH • R
Sponsored 1/23/2025
Kiley (CA)
CA • R
Sponsored 1/23/2025
Garbarino
NY • R
Sponsored 1/23/2025
Barrett
MI • R
Sponsored 1/23/2025
Moore (AL)
AL • R
Sponsored 1/23/2025
Graves
MO • R
Sponsored 1/23/2025
Miller (OH)
OH • R
Sponsored 1/23/2025
Van Drew
NJ • R
Sponsored 1/23/2025
Ezell
MS • R
Sponsored 1/23/2025
Harshbarger
TN • R
Sponsored 1/23/2025
Maloy
UT • R
Sponsored 1/23/2025
Letlow
LA • R
Sponsored 1/23/2025
Hinson
IA • R
Sponsored 1/23/2025
Kiggans (VA)
VA • R
Sponsored 1/23/2025
Bacon
NE • R
Sponsored 1/23/2025
Begich
AK • R
Sponsored 1/23/2025
Valadao
CA • R
Sponsored 1/23/2025
Walberg
MI • R
Sponsored 1/23/2025
Kelly (MS)
MS • R
Sponsored 1/23/2025
Collins
GA • R
Sponsored 1/23/2025
Langworthy
NY • R
Sponsored 1/23/2025
Franklin, Scott
FL • R
Sponsored 1/23/2025
Bilirakis
FL • R
Sponsored 1/23/2025
Huizenga
MI • R
Sponsored 1/23/2025
Allen
GA • R
Sponsored 1/23/2025
Bergman
MI • R
Sponsored 1/23/2025
Higgins (LA)
LA • R
Sponsored 1/23/2025
Amodei (NV)
NV • R
Sponsored 1/23/2025
Thompson (PA)
PA • R
Sponsored 1/23/2025
Owens
UT • R
Sponsored 1/23/2025
Steil
WI • R
Sponsored 1/23/2025
Guthrie
KY • R
Sponsored 1/23/2025
Barr
KY • R
Sponsored 1/23/2025
Calvert
CA • R
Sponsored 1/23/2025
Wittman
VA • R
Sponsored 1/23/2025
Burchett
TN • R
Sponsored 1/23/2025
Newhouse
WA • R
Sponsored 1/23/2025
Mace
SC • R
Sponsored 1/23/2025
Mackenzie
PA • R
Sponsored 1/23/2025
Houchin
IN • R
Sponsored 1/23/2025
Williams (TX)
TX • R
Sponsored 1/23/2025
Tenney
NY • R
Sponsored 1/23/2025
Fischbach
MN • R
Sponsored 1/23/2025
Hageman
WY • R
Sponsored 1/23/2025
Steube
FL • R
Sponsored 1/23/2025
Gill (TX)
TX • R
Sponsored 1/23/2025
Schmidt
KS • R
Sponsored 1/23/2025
De La Cruz
TX • R
Sponsored 1/23/2025
McCormick
GA • R
Sponsored 1/23/2025
McDowell
NC • R
Sponsored 1/23/2025
Bresnahan
PA • R
Sponsored 1/23/2025
Miller-Meeks
IA • R
Sponsored 1/23/2025
Loudermilk
GA • R
Sponsored 1/23/2025
Yakym
IN • R
Sponsored 1/23/2025
Gooden
TX • R
Sponsored 1/23/2025
Johnson (SD)
SD • R
Sponsored 1/23/2025
Malliotakis
NY • R
Sponsored 1/23/2025
Perry
PA • R
Sponsored 1/23/2025
Burlison
MO • R
Sponsored 1/23/2025
Arrington
TX • R
Sponsored 1/23/2025
Bean (FL)
FL • R
Sponsored 1/23/2025
Timmons
SC • R
Sponsored 1/23/2025
Miller (IL)
IL • R
Sponsored 1/23/2025
LaMalfa
CA • R
Sponsored 1/23/2025
McCaul
TX • R
Sponsored 1/23/2025
Wied
WI • R
Sponsored 1/23/2025
Greene (GA)
GA • R
Sponsored 1/23/2025
Downing
MT • R
Sponsored 1/23/2025
Crank
CO • R
Sponsored 1/23/2025
Gimenez
FL • R
Sponsored 1/23/2025
Davidson
OH • R
Sponsored 1/23/2025
Lucas
OK • R
Sponsored 1/23/2025
Taylor
OH • R
Sponsored 1/23/2025
Moore (NC)
NC • R
Sponsored 1/23/2025
Luttrell
TX • R
Sponsored 1/23/2025
Schweikert
AZ • R
Sponsored 1/23/2025
Comer
KY • R
Sponsored 1/23/2025
Emmer
MN • R
Sponsored 1/23/2025
Joyce (OH)
OH • R
Sponsored 1/23/2025
Jack
GA • R
Sponsored 1/23/2025
Stutzman
IN • R
Sponsored 1/23/2025
Cuellar
TX • D
Sponsored 1/23/2025
Reschenthaler
PA • R
Sponsored 1/23/2025
Fry
SC • R
Sponsored 1/23/2025
Cole
OK • R
Sponsored 1/23/2025
Hill (AR)
AR • R
Sponsored 1/23/2025
Jackson (TX)
TX • R
Sponsored 1/23/2025
Mills
FL • R
Sponsored 1/23/2025
McGuire
VA • R
Sponsored 1/23/2025
Fedorchak
ND • R
Sponsored 1/24/2025
Ogles
TN • R
Sponsored 2/4/2025
Obernolte
CA • R
Sponsored 2/4/2025
Lee (FL)
FL • R
Sponsored 2/4/2025
Rose
TN • R
Sponsored 2/4/2025
Turner (OH)
OH • R
Sponsored 2/4/2025
Self
TX • R
Sponsored 2/4/2025
Messmer
IN • R
Sponsored 2/4/2025
Womack
AR • R
Sponsored 2/4/2025
Palmer
AL • R
Sponsored 2/4/2025
Westerman
AR • R
Sponsored 2/4/2025
Flood
NE • R
Sponsored 2/4/2025
Pfluger
TX • R
Sponsored 2/6/2025
Goldman (TX)
TX • R
Sponsored 2/10/2025
Latta
OH • R
Sponsored 2/11/2025
Mann
KS • R
Sponsored 2/14/2025
Simpson
ID • R
Sponsored 2/14/2025
Aderholt
AL • R
Sponsored 2/14/2025
Dunn (FL)
FL • R
Sponsored 2/21/2025
Shreve
IN • R
Sponsored 2/21/2025
Onder
MO • R
Sponsored 2/21/2025
Evans (CO)
CO • R
Sponsored 2/25/2025
Harrigan
NC • R
Sponsored 3/4/2025
Hurd (CO)
CO • R
Sponsored 3/21/2025
Tiffany
WI • R
Sponsored 3/26/2025
Harris (MD)
MD • R
Sponsored 3/26/2025
Baumgartner
WA • R
Sponsored 3/26/2025
Stefanik
NY • R
Sponsored 4/7/2025
Norman
SC • R
Sponsored 4/8/2025
Biggs (SC)
SC • R
Sponsored 4/9/2025
Knott
NC • R
Sponsored 4/28/2025
DesJarlais
TN • R
Sponsored 4/28/2025
Gonzales, Tony
TX • R
Sponsored 5/5/2025
Biggs (AZ)
AZ • R
Sponsored 5/15/2025
James
MI • R
Sponsored 5/21/2025
Jordan
OH • R
Sponsored 6/3/2025
Hunt
TX • R
Sponsored 6/9/2025
Bishop
GA • D
Sponsored 8/15/2025
Roll Call Votes
No roll call votes available for this bill.
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